Well in terms of streak victims that Undertaker should have at least faced in his career but never did, well the top 10 victims that Undertaker should have at least faced at WrestleManias who would have been better opponents for him rather than the ones he actually did face in real life at WrestleManias are:
1- Hulk Hogan (replacing Jake the Snake Roberts) (WrestleMania 8)
2- Umaga (replacing Batista) (WrestleMania 23)
3- The Rock (replacing Big Show & A-Train) (WrestleMania 19)
4- Stone Cold Steve Austin (replacing Triple H) (WrestleMania 17)
5- Bret "The Hitman" Hart (replacing Diesel) (WrestleMania 12)
6- Chris Jericho (replacing Shawn Michaels) (WrestleMania 26)
7- Mankind (replacing Big Boss Man) (WrestleMania 15)
8- Goldberg (replacing Kane) (WrestleMania 20)
9- John Cena (replacing Triple H) (WrestleMania 27)
10- Kurt Angle (replacing Mark Henry) (WrestleMania 22)
Gotta hit the WMs one by one;
Wrestlemania 7: against Jimmy Snuka
-It's a squash against someone putting him over for his first WM appearance. You could put anyone here, but this was the day of filler matches and nobody big was getting put here.
Wrestlemania 8: against Jake Roberts
-The match was notable for two reasons; one, it was a genuine storyline Taker was involved with, and two, it was part of his first Face Turn. You could maybe get the first part with Hulk, but not the second. A third reason for not going with Hogan? The streak dies at one, no questions asked.
Wrestlemania 9: against Giant Gonzalez
-Surely an awful match, but again, who do you find as a replacement? Yokozuna was a year away and already going for the Belt here, and Taker is still face. What Heel would go after Taker in THIS age without being a giant?
Wrestlemania 11: against King Kong Bundy
-Okay, this is where I CAN list somebody. Yokozuna ought to have continued the storyline from the year prior and Taker should've sought his revenge. Even if it had to be a squash match to preserve the fat guy. But mainly, it's a push between him and Bundy in the ring- the match would've blown anyway. But Yoko had more of a story to it.
Wrestlemania 12: against Diesel
-You mentioned Bret Hart, but you can't just discount the Iron Man match- WWE staked a LOT on that match for this event. Even if you hate HBKs freaking guts that was the best moneymaking matchup on the card by far. And like it or not Diesel was about as high profile an opponent as you could pair up with Taker. And again, who was there? Was Mankind even a factor yet? Maybe that guy, given the early storylines between the two of them.
Wrestlemania 13: against Psycho Sid
-Bret Hart only makes sense if Bret has the WWF belt. And even then, you're giving up the submission match with Stone Cold, the match that really helped MAKE him into a Superstar. As for the rest, HBK walked out like a bitch(and would've been in Stone Cold's place had he not), Mankind AND Vader were going after the Tag Team belts, both The Rock(really Rocky Maiva) and HHH were getting elevated, and really, this was a rare time when Taker was getting a title shot.
Wrestlemania 14: against Kane
-Yeah, nothing's topping this match. It's a major payoff with the best freaking storyline Taker ever had to date AND it gave Glenn Jacobs a hell of a push as a monster with some real meat in his character. If you even THINK something could be better than this, just fuck you. Fuck you with fire. Fuck you with HELLFIRE.
Wrestlemania 15: against Big Boss Man
-...y'know, there IS an alternative that's viable. I just don't think it's Mankind, who was Face AND fighting against the Corporation like how Taker and his Ministry were doing at this point. Paul Wight(Big Show) might have been much more appealing an opponent because he was still very brand new and could use a rep boost after being mishandled with Stone Cold. So you can swap Paul Wight with Big Boss Man and not have anything negative... well, depending on whether or not you liked the lynching part.
Wrestlemania 17: against HHH
-HHH was the 3rd biggest name behind the Rock or Stone Cold, and those two were locked in place at the top of the card, no question. This is one of the real 'Don't FUCK with this card' setups.
Wrestlemania 18: against Ric Flair
-Supposedly Taker requested this. I'm not fucking with THAT.
Wrestlemania 19: against Big Show and A-Train
-This was supposed to be a Tag Team, with newcomer Nathan Jones as Taker's partner. They were building Nathan up at the time but he turned to shit immediately. Granted, this was crap, but this was also when Taker was at his worst and just about everyone else was money in their other matchups. Who wasn't going to Mark out for Brock Lesnar, or Rock-Austin III? Maybe a rematch with Triple H, if you wanna keep Booker T down, or a singles match with Big Show but I swear they were pushing A-Train as well.
Wrestlemania 20: against Kane
-The story makes this. Kane betrays his brother and kills BikerTaker, bringing back the Dead Man to extract vengeance. The match might be a dud and having him side against Goldberg to avoid the SOLD OUT shit from the fans might be appealing, but you can't really wring a good storyline out of the match.
Wrestlemania 21: against Randy Orton
-Can't dispute this one. The proper elevation of a Young Buck and potential future of the WWE- Taker was even rumored to have offered the streak outright to Orton, only for Orton to defer.
Wrestlemania 22: against Mark Henry
-Something happened. It really looked like it would be Kurt Angle. It really should have been Kurt Angle. So what happened? Seems like they pushed Rey Mysterio to the moon after Eddie Guerrero died, and as long as Kurt Angle was champion he was going to be the patsy to fall to the feel-good story(they were NOT touching John Cena).
Wrestlemania 23: against Batista.
-Again, an elevation of a 'Young' hot Superstar. And given that Taker won the Royal Rumble, it was either him or John Cena. While I THINK Cena would be more appealing of a matchup, something teased at several times but never came to fruition, the reception would've been brutal. Either Taker takes the WWE title from him- knocking Cena down was UNTHINKABLE around this time- or Cena takes the streak, and the SHITSTORM would have never stopped. I can see why they went with Batista. As for Umaga, he was being fed to Vince McMahon and 'Dark Chocolate Cena'(Bobby Lashley).
Wrestlemania 24: against Edge
-Much like Randy Orton and Batista, this is an elevation of a Younger Star, even in defeat. Nobody's disputing this one.
Wrestlemania 25: against Shawn Michaels
-Nobody disputes this match. The shitbird that does this is just Trollbaiting and he deserves to be smote back to Reddit.
Wrestlemania 26: against Shawn Michaels
-Why Jericho? Just, why? I get that he's someone Taker never faced in Wrestlemania, but the timing makes no sense. The storyline is too freaking good to discard.
Wrestlemania 27: against Triple H
-You don't want Taker against John Cena, just for the Rock to shit on it as a prelude to Rock-Cena. This is kind of cheating, but I want Sting for this one- supposedly this was in the works until Sting backed out. Sting's the only option. (there was supposedly someone else, but I forgot who)
Wrestlemania 28: against Triple H
-No dispute on this one. Not even someone like CM Punk makes more sense.
Wrestlemania 29: against CM Punk
-Not really any choice. Rock-Cena put a stranglehold on the booking and Punk is the biggest name possible... and really, who is he elevating if not Punk?
Wrestlemania 30: against Brock Lesnar
-Whelp. It is what it is. Nobody else matters.
So... there's one Definite change and a handful of 'maybes'. Can't make a top ten list out of that.